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    <title>2008 (3) TMI 88 - CESTAT, AHMEDABAD</title>
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    <description>The case involved the confiscation and penalties related to 500 gold biscuits seized, with ownership claims and licit possession disputed. The adjudicating authority ordered confiscation and penalties under the Customs Act, but conflicting findings arose between judicial and technical members. The judicial member accepted evidence of licit possession, while the technical member disagreed. Ultimately, the majority decision allowed the appeals, set aside confiscation and penalties, and granted consequential relief, concurring with the judicial member&#039;s assessment.</description>
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      <title>2008 (3) TMI 88 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=4555</link>
      <description>The case involved the confiscation and penalties related to 500 gold biscuits seized, with ownership claims and licit possession disputed. The adjudicating authority ordered confiscation and penalties under the Customs Act, but conflicting findings arose between judicial and technical members. The judicial member accepted evidence of licit possession, while the technical member disagreed. Ultimately, the majority decision allowed the appeals, set aside confiscation and penalties, and granted consequential relief, concurring with the judicial member&#039;s assessment.</description>
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